72nd OREGON LEGISLATIVE ASSEMBLY--2003 Regular Session
Enrolled
House Bill 2223
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of Governor Theodore
R. Kulongoski for Department of Transportation)
CHAPTER ................
AN ACT
Relating to license tax on exports of motor vehicle fuel;
amending ORS 319.240 and 319.280.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 319.240 is amended to read:
319.240. (1) The license tax imposed by ORS 319.020
{ - shall - } { + may + } not be imposed on motor vehicle
fuel { + that is exported by a dealer + }:
{ - (a) Exported from this state by a dealer; or - }
{ - (b) Sold by a dealer in individual quantities of 500
gallons or less for export by the purchaser to another state,
territory or country in containers other than the fuel tank of a
motor vehicle, if the dealer is licensed in the state, territory
or country of destination to collect and remit the applicable
taxes in the state, territory or country of destination, - }
{ - but every dealer shall be required to report such exports
and sales to the Department of Transportation in such detail as
may be required. - }
{ + (a) From this state to another state, territory or
country, not including a federally recognized Indian reservation
located wholly or partially within the borders of this state,
where the motor vehicle fuel is unloaded; and
(b) Who has a valid motor vehicle fuel dealer's license or its
equivalent issued by the state, territory or country to which the
fuel is exported and where it is unloaded. + }
(2) In support of any exemption from license taxes claimed
under this section other than in the case of stock transfers or
deliveries in equipment, every dealer must execute and file with
the Department { + of Transportation + } an export certificate
in such form as shall be prescribed, prepared and furnished by
the department, containing a statement, made by some person
having actual knowledge of the fact of such exportation, that the
motor vehicle fuel has been exported from the State of Oregon,
and giving such details with reference to such shipment as the
department may require. All export certificates in support of
shipments to other states, territories or countries must be
completed and on file in the principal office of the dealer in
this state within three months after the close of the calendar
month in which the shipments to which they relate are made,
unless the state, territory or country of destination would not
Enrolled House Bill 2223 (HB 2223-A) Page 1
be prejudiced with respect to its collection of taxes thereon if
the certificate is not filed within such time. The department may
demand of any dealer such additional data as is deemed necessary
in support of any such certificate, and failure to supply such
data will constitute a waiver of all right to exemption claimed
by virtue of such certificate. The department may, in a case
where it believes no useful purpose would be served by filing of
an export certificate, waive the certificate.
(3) Any motor vehicle fuel carried from this state in the fuel
tank of a motor vehicle shall not be considered as exported from
this state, except that a refund of the tax may be paid on such
fuel as provided in ORS 319.280 (1)(d).
(4) No person shall, through false statement, trick or device,
or otherwise, obtain motor vehicle fuel for export upon which the
Oregon tax has not been paid and fail to export the same, or any
portion thereof, or cause the motor vehicle fuel or any portion
thereof not to be exported, or shall divert the motor vehicle
fuel or any portion thereof, or shall cause it to be diverted
from interstate or foreign transit begun in this state, or shall
unlawfully return the motor vehicle fuel or any portion thereof
to be used or sold in this state and fail to notify the
department and the dealer from whom the motor vehicle fuel was
originally purchased of the person's act.
(5) No dealer or other person shall conspire with any person to
withhold from export, or divert from interstate or foreign
transit begun in this state, or to return motor vehicle fuel to
this state for sale or use so as to avoid any of the taxes
imposed by ORS 319.010 to 319.430.
{ - (6) In support of any exemption from taxes on account of
sales of motor vehicle fuel in individual quantities of 500
gallons or less for export by the purchaser, the dealer shall
retain in files for at least three years an export certificate
executed by the purchaser in such form and containing such
information as is prescribed by the department. This certificate
shall be prima facie evidence of the exportation of the motor
vehicle fuel to which it applies only if accepted by the dealer
in good faith. - }
SECTION 2. ORS 319.280 is amended to read:
319.280. (1) Any person who has paid any tax on motor vehicle
fuel levied or directed to be paid by ORS 319.010 to 319.430
either directly by the collection of the tax by the vendor from
the consumer, or indirectly by adding the amount of the tax to
the price of the fuel and paid by the consumer, shall be
reimbursed and repaid the amount of such tax paid, except as
provided in ORS 319.290 to 319.330, if such person has:
(a) Purchased and used such fuel for the purpose of operating
or propelling a stationary gas engine, a tractor or a motor boat,
if the motor boat is used for commercial purposes at any time
during the period for which the refund is claimed;
(b) Purchased and used such fuel for cleaning or dyeing or
other commercial use, except when used in motor vehicles operated
upon any highway;
(c) Purchased and exported such fuel from this state, in
containers other than fuel supply tanks of motor vehicles
{ - ; - } { + , provided that the person:
(A) Exports the motor vehicle fuel from this state to another
state, territory or country, not including a federally recognized
Indian reservation located wholly or partially within the borders
of this state, where the motor vehicle fuel is unloaded; and
Enrolled House Bill 2223 (HB 2223-A) Page 2
(B) Has a valid motor vehicle fuel dealer's license or its
equivalent issued by the state, territory or country to which the
fuel is exported and where it is unloaded; + }
(d) Purchased and exported such fuel in the fuel supply tank of
a motor vehicle and has used such fuel to operate the vehicle
upon the highways of another state, if the user has paid to the
other state a similar motor vehicle fuel tax on the same fuel, or
has paid any other highway use tax the rate for which is
increased because such fuel was not purchased in, and the tax
thereon paid, to such state; or
(e) Purchased and used such fuel for small engines that are not
used to propel motor vehicles on highways, including but not
limited to those that power lawn mowers, leaf blowers, chain saws
and similar implements.
(2) When a motor vehicle with auxiliary equipment uses fuel and
there is no auxiliary motor for such equipment or separate tank
for such a motor, a refund may be claimed and allowed as provided
by subsection (4) of this section, except as otherwise provided
by this subsection, without the necessity of furnishing proof of
the amount of fuel used in the operation of the auxiliary
equipment. The person claiming the refund may present to the
Department of Transportation a statement of the claim and be
allowed a refund as follows:
(a) For fuel used in pumping aircraft fuel, motor vehicle fuel,
fuel or heating oils or other petroleum products by a power
take-off unit on a delivery truck, refund shall be allowed
claimant for tax paid on fuel purchased at the rate of
three-fourths of one gallon for each 1,000 gallons of petroleum
products delivered.
(b) For fuel used in operating a power take-off unit on a
cement mixer truck or on a garbage truck, claimant shall be
allowed a refund of 25 percent of the tax paid on all fuel used
in such a truck.
(3) When a person purchases and uses motor vehicle fuel in a
vehicle equipped with a power take-off unit, a refund may be
claimed for fuel used to operate the power take-off unit provided
the vehicle is equipped with a metering device approved by the
department and designed to operate only while the vehicle is
stationary and the parking brake is engaged; the quantity of fuel
measured by the metering device shall be presumed to be the
quantity of fuel consumed by the operation of the power take-off
unit.
(4) Before any such refund may be granted, the person claiming
such refund must present to the department a statement,
accompanied by the original invoices, or reasonable facsimiles
approved by the department, showing such purchases; provided that
in lieu of original invoices or facsimiles, refunds submitted
under subsection (1)(d) of this section shall be accompanied by
information showing source of the fuel used and evidence of
payment of tax to the state in which the fuel was used. The
statement shall be made over the signature of the claimant, and
shall state the total amount of such fuel for which the claimant
is entitled to be reimbursed under subsection (1) of this
section. The department upon the presentation of the statement
and invoices or facsimiles, or other required documents, shall
cause to be repaid to the claimant from the taxes collected on
motor vehicle fuel such taxes so paid by the claimant.
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Enrolled House Bill 2223 (HB 2223-A) Page 3
Passed by House February 17, 2003
Repassed by House March 25, 2003
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate March 21, 2003
...........................................................
President of Senate
Enrolled House Bill 2223 (HB 2223-A) Page 4
Received by Governor:
......M.,............., 2003
Approved:
......M.,............., 2003
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2003
...........................................................
Secretary of State
Enrolled House Bill 2223 (HB 2223-A) Page 5